IT : Assembling of air conditioner, DVD, microwave would fall within ambit of expression 'manufacture' and, therefore, assessee undertaking engaged in aforesaid activities was entitled to deductions under sections 80-IB and 80-IC

IT : Assembling of air conditioner, DVD, microwave would fall within ambit of expression 'manufacture' and, therefore, assessee undertaking engaged in aforesaid activities was entitled to deductions under sections 80-IB and 80-IC



[2013] 32 taxmann.com 218 (Delhi - Trib.)

IN THE ITAT DELHI BENCH 'B'

Assistant Commissioner of Income-tax, Circle 10(1), New Delhi

v.

Dixon Technologies (I) (P.) Ltd.*